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Home // Garrigues news room // Legislative developments

Alerts

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These contain selected information from the official gazettes and from the main sources of legal information. They are designed to quickly flag new developments that may affect our clients.

02-02-2023

Commission's decision on tax lease partially annulled

On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors only.
  • Read more about Commission's decision on tax lease partially annulled
  • Tax
    European Union
12-19-2022

Directive on corporate sustainability reporting is published

The new EU legislation requires companies to report regularly on the effect of their activities on people and the environment.
  • Read more about Directive on corporate sustainability reporting is published
  • ESG
    Corporate
    Labor
    Spain
    Compliance
    European Union
11-24-2022

The Council of the European Union publishes its Decision on guidelines for the employment policies of the Member States

Member States will take these guidelines into account in determining their employment policies and reform programs, in line with other initiatives to foster sustainability.
  • Read more about The Council of the European Union publishes its Decision on guidelines for the employment policies of the Member States
  • Labor and Employment Law
    ESG
    Spain
    European Union
03-01-2022

The new sustainability directive will lay down due diligence obligations for companies

European Commission publishes proposal for a directive on corporate sustainability due diligence and a communication on decent work worldwide.
  • Read more about The new sustainability directive will lay down due diligence obligations for companies
  • ESG
    European Union
01-21-2022

New edition released of transfer pricing guidelines for multinational enterprises and tax administrations

The new guidelines (see here) contain novel elements stemming from conclusions reached in the context of the BEPS Project and work of the OECD/G20 Inclusive Framework.
  • Read more about New edition released of transfer pricing guidelines for multinational enterprises and tax administrations
  • Tax
    Spain
12-27-2021

The European Commission presents its proposed directives to ensure a 15% minimum global tax rate and to counter the misuse of shell companies

These proposals, presented on December 22, 2021, have their respective origins in the work of the OECD and G20, for the implementation of a global minimum tax rate (known as Pillar 2) and in the communication on business taxation for the 21st century (revision of the ATAD Directive to include measures to counter shell companies).
  • Read more about The European Commission presents its proposed directives to ensure a 15% minimum global tax rate and to counter the misuse of shell companies
  • Tax
    Spain
    European Union
12-23-2021

Spanish government announces agreement for the labor reform

Confirmation of agreement between main industrial relations actors for what has been called a "major structural reform of the labor market".
  • Read more about Spanish government announces agreement for the labor reform
  • Spain
    Labor and Employment Law
11-17-2021

President Andrzej Duda signed the law on tax changes provided for in the Polish Deal

On November 15th, the Polish President approved immense amendments to the tax law, significantly affecting tax position of foreign investors, domestic companies and individuals.
  • Read more about President Andrzej Duda signed the law on tax changes provided for in the Polish Deal
  • Tax
    Poland
09-20-2021

Significant changes to taxation affecting companies and individuals under the Polish New Deal

On 8 September, the Polish Government referred to the Parliament (Parliamentary document No 1532) a proposal for extensive changes concerning, among other things, tax law, and affecting the tax situation of both foreign investors and domestic businesses, and individuals. It has been announced that the relevant legislative acts will be adopted by the end of September.
  • Read more about Significant changes to taxation affecting companies and individuals under the Polish New Deal
  • Tax
    Poland
04-02-2021

The government has announced new support programme for entrepreneurs: up to PLN 30 billion will be granted during the second quarter of 2021

The government has announced the allocation of an additional PLN 30 billion to continue support for entrepreneurs under the new anti-crisis programme in the second quarter of 2021. In April alone, the amounts paid out to entrepreneurs will total PLN 7 billion - by comparison, in March the sum of support amounted to PLN 3 billion. According to the government's announcements, the measures will mainly focus on maintaining jobs, but the new programme is also to be a background of the spring economic rebound that will follow the third wave of the pandemic.
  • Read more about The government has announced new support programme for entrepreneurs: up to PLN 30 billion will be granted during the second quarter of 2021
  • Poland
    Real Estate
    Corporate

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